goodwill and for those investments in subsidiaries, (2) to assess the impairment loss for other assets, apart from goodwill in the consolidated financial statements, such as property, plant and equipment

process has been delayed from the planned schedule, which may indicate potential impairment of assets related to the SPAC structure investments in the separate financial statements, such as investments in

procedures as to the realization value of such fixed assets. Consequently, PRO must submit and publicly disclose rectified and audited 2011 financial statements within April 23, 2012. Later, the SEC, upon the

impairment of assets. In addition, the auditor was unable to use other means to obtain sufficient appropriate audit evidence on the matters. The SEC therefore instructed STHAI to rectify 2012 financial

including appraisal of impairment of assets, transactions occurred after the date of the financial statements, limitation of internal control of receipt and payment transactions, trade receivables, other

Discussion and Analysis of Financial Condition and Results of Operations for the year 2556 Translation UWC 031/2560 August 10, 2017 Subject : Management Discussion and Analysis for quarter 2-2017 To

transaction to SET. Furthermore, loss from impairment of such assets in the amount of 21.20 Million Baht already been recognized. In 2018 Financial Statement. In addition, the company has already transferred

Discussion and Analysis of Financial Condition and Results of Operations for the year 2556 Translation UWC 028/2018 August 10, 2018 Subject : Management Discussion and Analysis for quarter 2-2018 To

), which does not meet the definition of a business according to the relevant financial reporting standards, including the consideration of the impairment of assets related to Regeneration Capital Co., Ltd

losses on financial assets to cover expected future damage. The consultation paper is available at www.sec.or.th/hearing. Stakeholders and interested parties are welcome to submit comments and